Financial Policies and Procedures Second Presbyterian Church Carlisle, Pennsylvania Recommended by Trustees 11/28/11, approved by Session 12/11/11

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1 Finnil Poliis n Prours Son Prsytrin Churh Crlisl, Pnnsylvni Rommn y Trusts 11/28/11, pprov y Sssion 12/11/11 This oumnt onsists of th finnil poliis n prours of th Son Prsytrin Churh. Th intnt is to ssist th Churh in th propr n prunt mngmnt of its finnil oprtions n to rsonly prvnt mtril rrors n irrgulritis so tht w my fithful stwrs of monis ntrust to us for Go s work on rth. Ths prours stisfy th rquirmnts of th Book of Orr prgrph G Chngs to th prours rquir th pprovl of th Bor of Trusts. Aounting Rors - Ovrviw Th following r th ounting rors to mintin y th Trsurr. Ths rors, with th xption of Plg Rors y iniviuls, r opn for insption y ny mmr of th Congrgtion t ny tim. Only th Trsurr, Chirmn of th Stwrship Committ, n Clrk of Sssion my inspt iniviul Plg Rors 1. Chrt of Aounts n Orgniztion Chrt 2. Gnrl Lgr 3. Bnk Sttmnts inluing nl hks 4. Blnk hks tht r oth in n out of th inr 5. Pi Invois 6. Iniviul pyroll rors inluing Forms W-4 n I-9 7. Frl n Stt pyroll withholing rports 8. Pssooks n vin of othr invstmnts 9. Plg Rors y iniviul n totl 10. Rors of lons, lins, tiv ontrts, n othr lgl oligtions A. Aounting Rors - Dtil 1. Chrt of Aounts n Orgniztion Chrt: Th hrt of ounts is omplt n urrnt hrt of ounts, listing ll ounts n thir rsptiv ount numrs. Ths ounts r ommonly rfrr to s lin itms. A listing s of Novmr 1, 2009 is t Appnix A. It is th rsponsiility of th Trsurr to mintin th hrt of ounts so tht Churh xpniturs r urtly ugt n hrg in lr n historilly trl mnnr. Aounts my not lt so tht thir history my prsrv. Aounts my s n with th prmission of th Finn Committ. 2. Gnrl Lgr: All ripts n isursmnts will ror in th Gnrl Lgr (GL). Th GL will mintin in QuikBooks y th Trsurr n k up to CD or DVD ftr th finl trnstion h wk. Th CD/DVD will t, pl in n nvlop, n ropp into th hurh sf. Th Finn Committ will ppoint on of its mmrs to ollt n stor th CD/DVDs for prio of t lst on yr or until onlusion of th son uit ovring th s of t on th CD/DVD (whihvr is ltr). 3. Bnk Sttmnts inluing opis of nl hks (provi y th nk). Pg 1 of 22

2 4. Blnk hks tht r oth in n out of th inr. Evry hk numr will ount for s us, in pross, voi, or lnk. Us hks must hv vin of lrn vi nk sttmnt, voi hks must mrk VOID n fil, n lnk hks sur n mintin y sril numr. 5. Pi Invois. Pi invois will mintin on fil, in t orr, with opy of th pymnt hk. 6. Iniviul pyroll rors inluing Forms W-4 n I-9 will mintin y th pyrollprossing vnor. Copis of pyroll tivitis, inluing t orr opy of ll orrsponn, hngs, its n rits to th vnor ount, will mintin y th Trsurr. 7. Frl n Stt pyroll withholing rports provi y th pyroll vnor will mintin. 8. Pssooks, fun rtifits, n vin of othr invstmnts will mintin y th Trsurr. This will inlu monthly rport of th sttus of h invstmnt ount n instrumnt, inluing ny trnstions. 9. Proprty rors, inluing s, ontrts, tx rors n vin of txl sttus will mintin y th Trsurr. 10. Lons, lins, n othr lgl oligtions will mintin y th Trsurr. 13. Plg Rors y iniviul n totl. Srvnt Kpr softwr is us y th Son Prsytrin Churh s its omputriz plg ror n mmrship mngmnt systm. Only th Trsurr, Clrk of Sssion n th Stwrship Chirmn r llow ss to ths rors. Th Clrk of Sssion or Stwrship Chirmn my furthr uthoriz spifi iniviul s ss s nssry. Srvnt Kpr will k up wkly y th Trsurr synhronizing his Srvnt Kpr ts with th vrsion on th Son prs srvr. 11. Computriz ounting systm: QuikBooks softwr is us y th Son Prsytrin Churh s its omputriz ounting systm. It will ssil only y th Trsurr. A sl nvlop, ountrsign y th Trsurr, ontining th QuikBooks login n psswor will kpt in th Churh sf. 15. All ppr finnil rors will mintin in ontiguous fils in th Churh Offi Trsurr s fil room. B. Trsurr s Rport Th Trsurr will sumit writtn rport to th Trusts t thir monthly mting, whih will: 1. B in suffiint til to inform th rr s to th ntur of th vrious itms of inom n isursmnts. 2. Prsnt th urrnt tul finnil stt of th Churh ompr with th pprov ugt. 3. Rport ll othr funs n tivitis, inluing signt or rstrit funs. Pg 2 of 22

3 A smpl formt of th Trsurr s Rport is t Appnix B. Th formt my ltr with th pprovl of th Finn Committ. A gol is to l to print th Trsurr s rport irtly from QuikBooks. C. Csh ounts: Th Churh hs no sh ounts. Expniturs my rimurs y filing vouhrs with th Trsurr. D. Churh Bugt: Th Churh Bugt is th finnil llotion pln of th Churh for th yr. It must ln wnts, ns, oligtions, n gols with tul rsours. ) Th hurh ugt is propos y th Trusts n pprov y th Sssion. ) Th ugt will xplin t Congrgtionl mting prior to th nw ugt yr, inluing itms of intrst n ssumptions. ) All hngs to th ugt (movmnt of funs from on ugt lin to nothr) must uthoriz y th Trusts n ror in th minuts of its mtings. ) Exution of th ugt, in th form of th Trsurr s Rport, will rviw y th Trusts t h mting. E. Csh n hk Ripts: Sfgurs to prott th olltions from thft or misplmnt from th tim of ript until th tim th funs r ount n posit r rss in th Colltion Countrs Prours t Appnix C (suppli y th Counting Committ). As n ovrviw, th hk n sh ript prours r: 1. Colltion ripts r ount n posit so tht th posit quls th ntir mount of ripts on wkly sis. This ounting is prform unr th lrship n ovrsight of th Counting Committ of th Trusts. 2. At lst two (n prfrly thr) unrlt prsons will rsponsil h wk for th ounting of th olltions. 3. Th prsons rsponsil for ounting ripts r rott on prioi sis. 4. Countrs hv stnriz forms n prours for roring th posit informtion. A opy of th form n Countrs instrutions r t Appnix C. 5. Countr's shts r rtin n ronil with tul posits y th Trsurr, n ll isrpnis r invstigt jointly y th Counting Committ. 6. Cshing hks out of urrny riv is prohiit. Currny riv will posit s is. 7. All of th plg nvlops or othr mmorn r rtin n ronil to th ror mounts pr th Countr instrutions. 8. Thir prty hks r rturn to onors unlss th Churh hs n tiv nvoln rltionship with th hk rss (.g. Projt Shr). In tht s, th Trsurr will forwr it to th rss. Pg 3 of 22

4 9. If sh is riv y th Churh Stff (for xmpl in olltion plt t non rgulr srvi), thn th orgnizr of th vnt n nothr hurh mmr will;. Jointly ount th sh,. Fill out n sign th Csh Colltion Form t Appnix D,. Mk Xrox opy of th form for h ountr,. Pl th originl form n sh in sl nvlop with th mount n vnt nnott, n. Pl it in th Churh sf. 10. Csh givn to offi stff or Committ/vnt hirmn for spil vnts (.g. whitwtr rfting) will hnl in th following mnnr:. A ript will fill out n sign in uplit (Appnix E) n provi th prson tnring th sh.. Th sh n ript will pl in sl nvlop with th mount n vnt nnott, n. Pl it in th Churh sf.. Th Trsurr will rit th mony to th spifi tivity s srow ount. 11. All hks riv rstritivly r nors for posit only" immitly upon ript n pl in th Churh sf. 12. Prioi sttmnts r provi to onors of ror, t lst sminnully. Any mmr rqusting urrnt sttmnt of giving will provi on s soon s possil y th Trsurr. 13. All isrpnis will invstigt y th Trsurr n mmr of th Trusts ppoint y th Prsint of th Trusts. This xmintion will initit s soon s possil upon isovry y th Trsurr, Finn Committ, or ny mmr or xtrnl ntity of ny onition wrrnting suh inquiry. Th rsults of suh tion will rport y th Prsint of th Trusts to th Bor of Trusts n Sssion s pproprit. F. Disursmnts: Th following prours will ssist in ssuring tht ll pymnts r proprly pprov, ror, n support y pproprit oumnttion. 1. All isursmnts will m y hk. 2. All hks will pr-numr n us in squn. 3. Th pprovl pross for ll isursmnts is: ) A isursmnt vouhr (Appnix F) will fill out n sign y th Churh Offir (usully ommitt hir) hving rsponsiility for ugt lin plus th signtur of nothr Churh mmr. ) Th vouhr will prsnt to th Trsurr for pymnt or rimursmnt long with supporting oumnts (.g. originl ripts). ) Th Trsurr will gnrt hk, otin ountr signtur if nssry, n giv th uthoriz hk to th limnt. ) In th vnt of lost ript (.g. Vis hrg slip), th limnt must sumit sign n t sttmnt sriing th goos or srvis n xpnitur for whih rimursmnt is lim long with opy of his or hr pproprit Vis ill listing th lim hrg. Pg 4 of 22

5 4. All voi hks will proprly nl n rtin. 5. All hks will m pyl to spifi pys n not to sh or to rr. 6. All isursmnts will support y originl oumnttion. 7. Th originl vnor's invoi or othr oumnttion will inlily mrk nl or Pi t th tim of signtur to prvnt uplit pymnt. 8. Chk signing: ) Th signing of lnk hks is prohiit ) Th us of signtur stmp or prprint signturs is prohiit. ) All supporting oumnttion will ompny hks prsnt for signtur. ) All ount signrs will uthoriz y th Churh to th nk. ) Th signturs of th Trsurr n mmr of th Finn Committ r rquir for ny hk ovr $200 or ny hk to ny iniviul (.g. rimursmnt, pyroll) for ny mount. Th xption is for hks ovr $200 us to py rgulrly ourring utility or srvi ills (.g. ltriity). 9. All isursmnts rquiring spning monis not prviously pproprit y ugt will rquir mjority vot y th Trusts. Suh pprovls will ror in th Trusts minuts n opy will tth to th hk vouhr for th trnstion. 10. In th vnt of n mrgny rquiring rpi rspons twn Trust mtings, th Prsint of th Bor of Trusts with th onurrn of th Bors Vi Prsint n uthoriz spil pprovl of xpniturs y isursmnt vouhr. ) Two signtur hk pprovl is still rquir. ) Nithr hk-pprovr n th Prsint or Vi Prsint of th Trusts. ) Th tion tkn n funs xpn must rtifi y th Bor of Trusts t thir nxt mting n th tion ntr into th minuts. G. Journl Entris: Journl ntris offr spil opportunity to mk justmnts to ounting rors. 1. Eh journl ntry must hv qut supporting oumnttion mintin in squntil fil for uit purposs. 2. Journl ntry oumnttion will inlu n ppropritly fill out Journl Entry Explntion (Appnix G). H. Bnk ount ronilition: Th monthly ronilition of ll nk ounts is primry tool for ssuring th propr roring n ounting for ll sh ount tivity. 1. All nk ounts will ronil within 10 ys of ript. 2. Bnk ount sttmnts will provi y mil sprtly to th Trsurr n th Chirmn of th Finn Committ. ) Th Trsurr will ronil th nk sttmnt using th ronilition tool in QuikBooks. A opy of th ronilition will print n provi to th Chirmn of th Finn Committ t th nxt Trust Mting following. Th following itionl stps will tkn y th Trsurr: Pg 5 of 22

6 o o o o o Invstigt nk trnsfrs to trmin tht oth sis of th trnstions hv n ror. Invstigt ll nk it n rit mmos. Voi ll hks outstning ovr 90 ys. Notify th nk immitly of ll hngs of uthoriz hk signrs. Ror ll journl ntris for nk hrgs n nk ount intrst. ) Th Chirmn of th Finn Committ will ompr th ln t on his/hr opy of th nk sttmnt h month n kp it for prio of t lst on yr. Disrpnis will rss to th Trsurr or Prsint of th Trusts pning on th ntur n svrity of th isrpny. I. Invstmnts: Prours for th propr roring n ontrol of ll invstmnt instrumnts will hlp to ssur tht ll ssts n rlt inom r ount for n proprly rport. 1. All invstmnt instrumnts must hl in th nm of th Churh only. 2. Authoriztion for th sl n/or purhs of invstmnts must provi for y th Churh Invstmnt Committ. 3. All invstmnt instrumnts must qutly prott from fir, thft, or misplmnt. Thy will fil with th Trsurr s fils n lok th Trsurr s storg room in th Churh. 4. Intrst, ivins, n unrliz gins or losss must ror n rport to th Trusts n Sssion on qurtrly sis s prt of th monthly Trsurr s Rport. 5. Th following informtion will mintin for h surity:. Th sription of h surity. Th sril numr of ons or suritis. Th nomintion of h surity or its pr vlu. Th intrst rt of h on. Th ost of h surity n th mount ror on th ooks f. Th intrst n ivins riv uring th yr g. Th mrkt vlu of h on or surity s of Dmr 31st of th yr ing uit. J. Proprty n quipmnt: Crtin prours involving th physil ssts of th hurh will i in tting, intifying, n prvnting losss. 1. Forml pprovl of th Trusts is rquir for ll proprty n quipmnt itions n ispositions. 2. A til invntory of ll proprty, furnitur, fixturs, n quipmnt will mintin y th Progrm Mngr showing: ) Dt quir ) Dtil sription ) Cost or fir mrkt vlu t tim of ontion ) Any funing sour rstritions 3. A prioi rviw will onut y ommitt ommission y th Trusts to: Pg 6 of 22

7 ) Compr th tul proprty, furnitur n fixturs, n quipmnt to th ror invntory listing ) Ensur th quy of th insurn ovrg ) Improv loss prvntion K. Liilitis n othr t: All liilitis n othr t will lrly rport, n ll provisions or rstritions ompli with. 1. All orrowing or intnss must uthoriz y th Trusts n rtifi y th Sssion. 2. All lon grmnts n/or ls grmnts must in writing n proprly sfgur y th Trsurr. 3. Prioi rviws will onut y th Finn Committ to trmin omplin with ny t/ls provisions. 4. All liilitis must not on th monthly Trsurr s Rport.. L. Rstrit gifts n inom: Gifts rstrit y onors r not hnl in th sm mnnr s othr ontriutions, n prours r nssry to ssur tht ths gifts r ror proprly n ll rstritions r osrv. 1. Rors will mintin y th Trsurr of ll qusts, mmorils, nowmnts, or ny othr rstrit gifts to inlu: ) Dt, mount n onor of gift ) Any rstritions or limittions inluing trms govrning th us of prinipl n inom ) To whom n how oftn rports of onition r to m (if ny) ) How th funs r to invst ) D of trust or gny grmnt f) Fir mrkt vlu of h rstrit gift will rport s sprt itm on h finnil rport. 2. Aptn of ll rstrit gifts n grnts must pprov y th Trusts. 3. Inom n othr trnstions will prioilly rport to th Trusts. 4. Writtn knowlgmnts will issu y th Trsurr for ll ontriutions othr thn plgs. Rgulr wkly ontriutions n spil offrings (.g. P offring, Christms Offring) r xlu. 5. Th Finn Committ will hk t lst on uring h lnr yr to srtin if rstrit gifts r ing us s th onor intn. M. Pyroll: Th pplition of poliis n prours involving th mploymnt of iniviuls ssurs omplin with pyroll tx rporting to th vrious govrnmntl ntitis. 1. Prsonnl fils will mintin to inlu: ) Employmnt pplition n/or lttr of mploymnt ) Authoriztions of py rts n fftiv ts Pg 7 of 22

8 ) Intrnl Rvnu Srvi Form W-4 ) Dprtmnt of Justi Form 1-9 ) Stt Withholing Forms 2. A writtn ror of hours work n pprov y suprvisor will mintin whn pplil. 3. Rors will mintin to: ) Show omputtion of gross py ) Aount for ll utions from gross py ) Support pyroll tx rturns n Forms W-2 4. Pyroll tx rturns will fil on timly sis. 5. Pyroll tx posits will m on timly sis. 6. All mploys, lrgy n ly, will riv Form W-2 7. Forms 1099 will provi for ll iniviuls who r not mploys, n for ll uninorport ntitis pi $600 or mor nnully 8. Form W-2 wgs will ronil to th gnrl lgr ounts, n ll four qurtrly pyroll tx rturns will m. 9. A fil will mintin of ll tivitis n orrsponn with th pyroll ompny. N. Computr systms: Th us of omputrs rts th n for itionl prours to sfgur th systm n t. 1. Currnt or uplit opis of th oprting systm n progrms will mintin off prmiss y th Chirmn of th Offi Committ. 2. Fils will k up t lst wkly n th kups mintin off prmiss y th Chirmn of th Offi Committ. 3. Ass to th omputr n omputr progrms will limit to uthoriz prsons nm y th Chirmn of th Offi Committ. 4. Aqut oumnttion, inluing usr mnuls, will vill on-sit for ll omputr progrms. Linss for h softwr progrm instll will mintin y th Churh Srtry. 5. A print opy of ll journls, gnrl lgr, finnil sttmnts n ny othr omputriz rors will m t th n of h lnr yr y th Trsurr. O. Auit Prprtion: Th Trsurr will hv th following vill for xmintion y th Auit Committ y Jnury 31 of th yr following th uit yr: 1. Chrt of Aounts n Orgniztion Chrt 2. Gnrl Lgr 3. Bnk Sttmnts inluing nl hks Pg 8 of 22

9 4. Blnk hks tht r oth in n out of th inr 5. Pi Invois 6. Iniviul pyroll rors inluing Forms W-4 n I-9 7. Frl n Stt pyroll withholing rports 8. Pssooks n vin of othr invstmnts 8. Plg Rors y iniviul n totl 10. Rors of lons, lins, tiv ontrts, n othr lgl oligtions 11. Copis of minuts uthorizing ll prturs from th pprov ugt. 12. Proprty rors (s, tx ills) 13. Copy of prvious uit P. Auit of Churh Finns: Finnil rviws will onut in orn with th rquirmnts of th Finnil Rviw Poliy n Appnis H n I of this poliy. Pg 9 of 22

10 Appnix A to Finnil Poliis n Prours Chrt of Aounts Inom 1 Plt 2 Plg 3 Sun Shool 4 Pr Cpit Off-st 5 Othr Inom f g h Expniturs Pnsion Trnsfr from Enowmnt Crry ovr Esrow/Xms Offring CCNS Rnt Hous Rnt Lt Plg Othr 5 Outrh - lol f g h I j k l m n o p q r s t u v w x y z Bths Mission Crlisl Ar Trukrs CCNS Crop Wlk Cross Mission Domsti Violn Srvis Crlisl "CARES" Fruit lt Frm workrs Ministry Hitt for Humnity His Hns on Auto Ministry Honurs Krislun Cpitl Cmpign Mrtin Luthr King Dy Mls on Whls Nw gnsis Singls Opportunity Homs Pstors Disrtionry Fun Projt Shr Sf Hror Slvtion Army Smritn Fllowship Employmnt Skills Lrning Cntr Young Lif Missionris-Lurn & Mtt Mln Crlisl Poli Chpliny Unllot Workrs for Hitt 5 Outrh - Intrntionl Pg 10 of 22

11 f g h Br for th Worl Honurs Missionris - Tim n Glori Whlr Honurs - Hifr Projt Lithuni Missionris - Eri & Bky Hinrlitr Mil Bnvoln Fountion Mirj Mil Cntr, Ini Prsytrin Disstr Rlif Fun PC (USA) Gnrl Mission Rtir Missionris (Xms Joy) 6 Slris x Intrim Pstor Pstor Asso Pstor Dir of Musi Srtry Dir of Christin E f Youth Coorintor g Progrm Support (2) h Trsurr i Progrm Support (1) j Support Srtry k Chil Cr/Worship 7 FICA x Intrim Pstor Pstor Asso Pstor Dir of Musi Srtry Dir of Christin E f Youth Coorintor g Progrm Support (2) h Trsurr i Progrm Support (1) j Support Srtry k Chil Cr/Worship 8 Pn/M/Ins x Intrim Pstor Pstor Hlth/Pns/Disility M Dutil Asso Pstor Hlth/Pns/Disility M Dutil Pg 11 of 22

12 Dir of Musi Lif Ins Hlth Ins Pnsion Srtry Hlth Ins Pnsion Dir of Christ E Hlth Ins Pnsion f Youth Coorintor Hlth Ins Pnsion g Progrm Support (2) Hlth Ins Pnsion 9 Housing x Intrim Pstor Pstor Asso Pstor 10 Trvl x Intrim Pstor Pstor Asso Pstor Dir of Musi Dir of Christin E Youth Coorintor 10A Profssionl Expnss Pstor Asso Pstor 11 Cont E x Intrim Pstor Pstor Asso Pstor Dir of Musi Dir of Christin E Youth Coorintor 11A Stil Esrow 12 Utilitis Cllulr Eltri Intrnt Ass - Emrq Pg 12 of 22

13 f g Phon Trsh Wtr/LP Gs Hous Utilitis 13 Ch Mint f g h Elvtor Pst ontrol Supplis Blg Kithn Srvi Contrt Mint Equip 14 Grouns f Equip Lwn Lighting,Mis Mowing Tr & Shru Snow 15 Ins & S Alrm Comp Pkg Umrll 16 Rl Est Tx Hous 18 Lon Int - Hous purhs PROGRAM 19 Dons Dons Fun Hlth Ministry 20 Evnglism As Evnts, Ativitis Printing Grting Mtl Tp/CD Ministry f Wsit Dsign/Hosting - Elxio 21 Worship Books & Crts Flowrs Pg 13 of 22

14 f g Gust Spkr Rptions Rtrts Worship Supplis Blu Christms 22 Lr Dvlopmnt 23 Churh Lif Congrgtion Lunh Pini Softll Othr Evnts Stunt Rptions f Summr Jm 1. Musi/Entrtinmnt 2. Foo 3. Gms 4. Puliity 24 Christin Nurtur Lirry Rtrts Trining 1 Trining (Christr & Stphn Ministrs) 25 Christ E f g h i j Bil Shool Cmp Sholrship Confirmtion Equipmnt Hlth Ministry Lirry/Mi/Bils Sittrs Stuy Groups Sun Shool W Night 26 Youth f g h i j k Mission Trips Confrns Rtrts Supplis (ASP) Foo Supplis (SOFT) Trnsporttion Cmp Sholrship Lr Trining Sun Shool W Night (Mil Shool) Mntoring/Pryr Buis Pg 14 of 22

15 l j Confirmtion Spil Ativitis 27 Vn Ins & Lins Mint/Rpir Sr & Ful 28 Musi f g h i Annivrsry Clrtion Copyright Lins Hn ll Instrumnt Mint/Equipt Mtl/Choirs Contmporry Sittrs Profssionl Musiins 29 Offi f g h i j Bltns Computr Contrts Dirtory & Avr Equipmnt Ppr Softwr Susriptions Supplis W Hosting - Wom 30 Postg Stmp Envlops Bulk Mil Prmit Stmps 31 Stwrship 32 Gnrtions Fun Promotion 33 Pstor Rruitmnt OTHER EXPENDITURES 34 GA Apportionmnt 35 Bnvoln 36 Suny Shool Mission Pg 15 of 22

16 Appnix B to Finnil Poliis n Prours Trsurr s Rport - (this informtion rmov for wsit) Pg 16 of 22

17 Appnix C to Finnil Poliis n Prours Colltion Countrs Prours Counting Committ Instrutions for th Wkly Bnk Dposit Tm: Thr Countrs Ojtivs: 1. Assml n urt nk posit onsisting of ll monis riv y th hurh uring th prvious wk. 2. Crt omplt ror for th trsurr of oth th sours n stintions for ll funs ing posit. 3. This prour stisfis rquirmnts of th Book of Orr, prgrph G Chngs to this prour rquir pprovl of th Bor of Trusts. Chngs to forms supporting this prour my m with th pprovl of th Counting Committ hirmn n th hurh Trsurr. Surity Msurs: 1. Hv two popl prsnt with th posit t ll tims. 2. Lok th nk g n rturn th ky to th sf for trnsporting th posit to th nk. 3. Hv two unrlt popl go to th nk to put th posit in th ovrnight ox. I. Trnsporting Funs to th Counting Room Aftr th 10:30 AM Suny Worship Srvi, two ountrs mt t th ushr sttion in th rr of th sntury n ollt th offring plts. Togthr, thy tk th plts to th ounting room n gin stting up th room using supplis from th ounting upor. Aftr th 10:30 AM Suny Worship Srvi, th thir ountr mts mmr of th Finn Committ t th offi sf. Th Finn Committ mmr opns th sf n rtrivs th offring from th 8:00 AM Worship Srvi, th Suny Shool offring, ll funs tht wr riv y th hurh uring th prvious wk, n two sts of kys. Th Finn Committ mmr n th ountr tk vrything to th ounting room. Th Finn Committ mmr rmins in th ounting room until th two ountrs with th offring plts rriv. II. Counting th Offrings Divi th offring n itms from th sf into th following thr tgoris: Pg 17 of 22

18 1. Envlop imprint numr nvlops istriut in oxs to mmrs. Envlop typs r wkly offring, pr pit, or Christms offring. Th wkly offring nvlops my inlu mor thn on kin of offring s long s thy r nnott orrtly s to purpos n mount on th front of th nvlop. 2. Plt ll sh or loos hks tht wr ollt in th offring plts. Also, ny hk (not ssoit with n imprint numr nvlop or rqust to posit form) tht hs its purpos writtn on th mmo lin. This my inlu hks for pr pit, pitl mpign, mmoril fun, Projt Shr, t. Non of ths hks n to rokn out y tgory on th tlly sht s long s thir purpos is lrly stt on th mmo lin n th hk is opi for th trsurr. 3. Misllnous th Suny Shool offring, hilrn s nvlops, rqust to posit forms, non-imprint spil offring nvlops (pr pit, Christms offring, On Grt Hour of Shring, t.), or ny itm tht rquirs sprt lin on th tlly sht. Count n ror h tgory in th following mnnr. Envlop Put th nvlops in numril orr. Opn th nvlops n ror ll mount n purpos informtion on th nvlops. If th nvlop is lry fill out, vrify tht th informtion is urt n lgil. Mk sur th totl writtn on th nvlop grs with th totl ontin in th nvlop. Mrk th nvlop with $ if it ontins sh n if it ontins hk. Writ th nvlop numr on hks. Crt sprt stks for th sh nvlops n th hk nvlops, kping ll nvlops n thir ontnts in squntil orr. If th nvlop ontins oth sh n hk, us th nvlop for th sh portion of th ontriution n mk sur th purpos of th ontriution is writtn on th nvlop in th pproprit sp n tht th totl only inlus th totl of th sh. Pg 18 of 22

19 Put $ sign on th nvlop n put it in th sh stk. Th hk shoul inlu n opi with th plt hks. Mk sur th purpos of th hk is writtn on th hk in th mmo sp. If th hk is for rgulr offring, it n lft lnk. Aftr ll nvlops hv n opn, ount th sh. Totl th sh nvlops on th lultor n mk sur th totl mths th ount sh. Ror th sh mount on th tlly sht. Ll th lultor tp n rurn it to th sh nvlops. Put th nvlops in th trsurr s nvlop. Totl ll th hk nvlops on th lultor. Totl ll th hks on th lultor n mk sur th totl mths th hk nvlop totl. Ror th hk totl on th tlly sht. Ll th lultor tp for th hk nvlops n rurn it to th hk nvlops. Put th nvlops in th trsurr s nvlop. Plt Count th plt sh twi to vrify th totl is urt. Ror th mount of plt sh on th tlly sht. Sort th hks y th purpos writtn on th mmo lin. Blnk mmo lins r ssum to plg. Mk opis of ll th hks sort y purpos. Mk sur th omplt hk is opi n lgil. Th opis must inlu who th hk is from, th mount of th hk, n th purpos of th hk on th mmo lin. Totl th hks on th lultor. Totl th opis of th hks on th lultor to vrify th totl is urt n tht ll hks hv n opi. Ror th plt hk totl on th tlly sht. (It is not nssry to ror th iffrnt tgoris of plt hks on sprt lins of th tlly sht. Th trsurr will rk out ths tgoris whn h os th ookkping. Tht is why h ns lgil opis of th hks.) Stpl th lultor tp to th hk opis n put thm in th trsurr s nvlop. Misllnous Suny Shool Offring - ount th offring n vrify tht th totl mths th mount sumitt y th Suny Shool voluntr. Ror th Suny Shool offring on th tlly sht. Put th Suny Shool voluntr s form in th trsurr s nvlop. Pg 19 of 22

20 Chilrn s Envlops - ount th offring riv in th Chilrn s nvlops. Mk sur th orrt informtion is writtn on th nvlops. Ror th Chilrn s nvlop offring on th tlly sht. Put th Chilrn s nvlops in th trsurr s nvlop. Rqust to Dposit Form - ount th sh n hks inlu with th form n vrify tht th totls mth th mount on th form. Mk opis of th hks n tth thm to th form. Atth th lultor tp totling th hks to th form. Ror th sh n hk totls on th tlly sht. Put th form n hk opis in th trsurr s nvlop. Us sprt lin on th tlly sht for h Rqust to Dposit Form. Non-imprint Spil Offring Envlops - (Ths r nvlops tht r istriut in th pws not nvlops tht wr inlu in th oxs of plg nvlops. Thy my inlu purposs lik pr pit, On Grt Hour of Shring, Christms, t.) Opn th nvlops. If th nvlop ontins hk, mk sur th spil offring sription is writtn on th mmo lin of th hk n inlu th hk with th plt hks. Disr th hk nvlops. If th nvlop ontins sh, ror th mount on th nvlop. Sv th sh nvlops. Aftr ll th nvlops hv n opn, ount th totl sh. Totl th sh nvlops n mk sur th totl mths th sh ount. Ror th sh totl on th tlly sht. Us sprt lin on th tlly sht for h typ of spil offring. Rurn th lultor tp to th sh nvlops n put thm in th trsurr s nvlop. III. Tlly Sht n Bnk Bg Aftr ll tgoris hv n ount n ror on th tlly sht: For h lin, th sh n hk mounts togthr n ror in th totls olumn. Totl th sh olumn. Count th omin sh to mk sur it mths th tlly sht. Totl th hk olumn. Run lultor tp of ll th hks to mk sur it mths th tlly sht. Put th lultor tp of ll th hks in th trsurr s nvlop. Totl th totls olumn. A th sh totl n hk totl togthr n mk sur it mths th totls olumn. Fill out th nk posit slip using th sh n hk totls from th tlly sht. Th sh totl shoul ivi into th orrt urrny n oin mounts on th posit slip. Mk opy of th posit slip n put it in th trsurr s nvlop. Put th sh, th hks (stmp), n th posit slip in th nk g. Lok th nk g. IV. Pstor s Copy of th Tlly Sht n th Trsurr s Envlop Pg 20 of 22

21 Ror th ountrs nms on th tlly sht. Mk opy of th tlly sht for Pstor Jff. Put th tlly sht in th trsurr s nvlop. (Us on of th lrg whit nvlops in th ountrs int for th trsurr s nvlop.) Complt th ountrs hklist to vrify tht ll th orrt informtion is in th trsurr s nvlop. Put th omplt hklist in th trsurr s nvlop. V. Cln-Up Mk sur no hks hv n lft in th opir. Rturn ll supplis to th int. Rturn th offring plts n th 8:00 srvi g to th ushrs sttion in th sntury. Put th opy of th tlly sht in Pstor Jff s milox. Put th trsurr s nvlop in th trsurr s milox. Put th ky for th nk g in th sf. VI Trnporting th Dposit to th Bnk Two unrlt ountrs shoul trnsport th posit to th M&T rnh t th Stonhng Shopping Mll. Th ountrs shoul tk th ky ring ontining th nk ky n th hurh s oor ky with thm. Us th nk ky to opn th night posit oor. Put in th nk g n los th oor. Opn th oor to mk sur th nk g is gon. Rmov th ky from th nk oor. Rturn th ky ring to th offi sf using th hurh s oor ky to gt in if th hurh hs n lok. Appnix D to Finnil Poliis n Prours Csh Colltion Form (Trsurr) Appnix E to Finnil Poliis n Prours Csh Ript (Trsurr) Appnix F to Finnil Poliis n Prours Pg 21 of 22

22 Disursmnt Vouhr (Trsurr) Appnix G to Finnil Poliis n Prours Journl Entry Explntion (Trsurr Appnix H to Finnil Poliis n Prours Auit Outlin This will us th min oy (whn opt) of wht to o to rt th hklist for xmining wht ws on. Appnix I to Finnil Poliis n Prours Finnil Rviw Outlin (Chklist s on Th Book of Orr for finnil rviw.) Pg 22 of 22